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-2015 sf ljif]ztfx?
ICAN
xf] .
;b:ox?sf] nflu ;/n xf]; eGg] p4]Zon] ;f] kl/dflh{t cfrf/ ;+lxtf tof/
ul/Psf] xf] , t/ ;a} sfg"gL k|s[ofx?sf] nflu cGt/f{li6o n]vf Joj;foL ;
+:yfcGt/utsf] IESBA n] hf/L u/]sf] IFAC Code of Ethics 2014 g} nfu" x'g]5 .
ICAN Code of Ethics 2014 df cl3Nnf] Code of Ethics sf] t'ngfdf cGo ljifoj:t' yk
ug'{sf ;fy} d'Vo u/L Network Firm sf] k/Lefiffdf k/Ljt{g u/]sf] 5 . tbfg'zf/
Ps} >f]t;fwg, Brand Name, u|fxssf ;'rgf tyf sfuhft, sd{rf/L tyf ;fem]bf/
jf n]vfk/LIf0f df k|of]u x'g] sfo{ljlw (Mannual) k|of]u tyf ;f6f;f6 ug]
{ kmd{x? Network Firm sf] k/Lefiffdf kg]{ 5g .
ICAN Code of Ethiccs 2014" df ltg v08 /x]sf 5g . v08 s df n]vf Joj;foLn] kfngf
ug'{kg]{ cfwf/e"t l;4fGtx? (Fundamental Principles) sf] af/]df pNn]v ul/Psf] 5 . ;fy} o;
v08n] tn pNn]lvt sfo{sf] nflu Pp6f ;}4flGts dfu{bz{g (Conceptual framework) lgdf{0f
u/]sf] 5 .
-s_ cfwf/e"t l;4fGtx?sf] kfngf ug]{ s|ddf cfpg] ;Defljt vt/fx? (Threats) kQf nufpg] ,
-v_kQf nfu]sf ;Defljt vt/fx?sf] uxgtf cWoog ug]{, /
-u_
tL vt/fx? nfO{ lgd"{n ug{ jf l:jsfo{ tx ;Dd 36fpgsf] nflu arfpsf pkfox?
(Safeguards) k|of]u ug]{ .
Vf08 v / u n] dfly pNn]lvt dfu{bz{g ljleGg kl/l:ytLdf s;/L nfu" ug]{ eGg]
hfgsf/L lbG5 . ;fy} lo v08x?n] cfwf/e"t l;4fGtx? Kffngf ug]{ s|ddf cfpg] vt/fx?
nfO{ ;Daf]wg ug{sf] nflu cfjZos arfpsf pkfox?sf] pbfx/0f lbG5g\ . ;fy} lo
v08x?n] tL cj:yfx?sf] af/]df klg hfgsf/L lbG5g\ hxf+ To:tf vt/fx? l:js[t tx;Dd
36fpg ;lsg] l:ytL 5}g, To:tf kl/l:ylt jf ;DaGwx?af6 6f9f x'g'g} Ps dfq pkfo x'G5 .
Odfgbfl/tf (Integrity)
Odfgbfl/tfsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ cfkmgf k]zfut tyf Joj;flos ;DaGwx?k|lt OdfGbf/ /
:ki6jfbL x'g lgb]{zg lbG5 .
j:t'lgi7tf (Objectivity)
j:t'lgi7tfsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ cfkm\gf k]zfut tyf Joj;foLs lg0f{ox? Ufbf{ kIfkft, :jfy{ jf
s;}sf] bjfjsf] cf8df s'g} ;Demf}tf gu/L Odfgbf/ / j:t'lgi7 x'g lgb]{zg lbG5 .
Uff]klgotf (Confidentiality)
Uff]klgotfsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ k]zfut tyf Joj;foLs ;DaGwsf] cfwf/df k|fKt
;Dk"0f{ ;"rgf Pj+ hfgsf/Lx?nfO{ uf]Ko /fVg / sfg"gL jf k]zfut clwsf/ jf bfloTj ge} lt ;"rgfsf] hfgsf/L cGo
s;}nfO{ gu/fpg lgb]{zg lbG5 .
-v_
-u_
-3_
-_
n]vf k/LIf0f l6dsf] s'g} ;b:osf] cfkm\gf] u|fxsdf k|ToIf cfly{s :jfy{ /x]sf] .
kmd{sf] s'n cfosf] 7"nf] lx:;f Pp6} u|fxsaf6 cfpg] z'Nsdf lge{/ /x]sf] .
n]vf k/LIf0f l6dsf] s'g} ;b:osf] cfkm\gf] u|fxs;+u c;fWo} glhssf]
Joj;flos ;DaGw /x]sf] .
kmd{nfO{ cfkm\gf] u|fxs u'dfp+5' ls eGg] qf; /x]sf] .
n]vf k/LIf0f l6dsf] s'g} ;b:on] u|fxs;+u /f]huf/Lsf] nflu Negotiation u/]sf] .
kmd{ / u|fxs ljr ;]jfz'Ns lgwf{/0f ubf{ cfl>t z'Ns (Contingent Fee) lgwf{/0f
u/]sf] .
ljlQo k|0ffnLsf] l8hfOg tof/ u/L nfu" u/fpg] kmd{n] g} ;f] k|0ffnLsf] k|efjsfl/tf (Effectiveness) sf]
af/]df k|ltj]bg lbPsf] .
jf:tljs lx;fa lstfa tof/ ug{ ;3fpg] kmd{n] g} ;f]lx lx;fa lstfa k|of]u u/L tof/ ul/Psf] vftfx?sf]
k/LIf0f ug{ lgo"lQm lnPsf] .
n]vf k/LIf0f l6dsf] s'g} ;b:o xfn u|fxs ;+:yfsf] ;+rfns jf clws[t /x]sf] jf s]lx ;do cl3;Dd /x]sf] .
n]vf k/LIf0f l6dsf] s'g} ;b:onfO{ u|fxs ;+:yfn] xfn} jf s]lx ;do cufl8;Dd n]vfk/LIf0f ul/g]
ljifoj:t'df k|efj kfg{ ;Sg] txdf lgo"lQm u/]sf] .
n]vf k/LIf0f kmd{n] klxn] pknAw u/fPsf] s'g} ;]jfn] ;f] u|fxs ;+:yfsf] xfn n]vfk/LIf0f ul/g]
ljifoj:t' dfly k|ToIf k|efj kfg]{ l:ylt /x]sf] .
-s_ k]zf, lawfg tyf lgodfjnL 4f/f >[hgf ePsf arfpsf pkfox?,
o; cGtu{t
k]zfdf k|j]z ug{sf] nflu cfjZos z}lIfs of]Uotf, tflnd tyf cg'ej,
cgj/t k]zfut lzIff (CPE) sf] cfjZostf,
;+:yfut z';f;g ;DjGwL lgodfjnL,
k]zfut dfgx?,
k]zfut tyf lgods cg'udg tyf cg'zf;g k|s[ofx?,
n]vfJoj;foLn] hf/L u/]sf k|ltj]bg, ljj/0f tyf ;"rgf cflbsf] sfg"gL ?kdf clVtof/ k|
fKt t];|f] kIf4f/f x'g] External Review ,
cfwf/e"t l;4fGt nfu" ug]{ ljifonfO{ ljz]if dxTj lbg] g]t[Tj /x]sf] ,
n]vfk/LIf0f l6dsf ;b:ox?n] ;fj{hlgs lxt (Public Interest) df sfo{ ug]{ ljZjf; hgdfg;df :yflkt ug{ ;Sg] g]t[Tj /x]sf],
n]vfk/LIf0f sfo{sf] Quality Control sf] nflu cfjZos gLlt tyf sfo{ljlw ePsf],
cfwf/e"t l;4fGtx? nfu" ug]{ s|ddf cfOkg]{ vt/fx? kQf nufO{ tLgsf] c;/ dfkg (Evaluate) ug{ / pko"Qm arfp
pkfo cjnDjg ug{ lnlvt gLlt tyf sfo{ljlw ePsf],
cfwf/e"t l;4fGtx? nfu" ug]{ sfo{sf] nflu cfjZos lnlvt cfGtl/s gLlt tyf sfo{lalw /x]sf],
kmd{ cyjf n]vf k/LIf0f l6dsf s'g} ;b:o / u|fxs ;+:yf lar s'g} :jfy{ jf ;DaGw /x] g/x]sf] s'/f kQf nufpg
cfjZos gLlt tyf sfo{lalw nfu" /x]sf] .
kmd{sf] s"n cfo Pp6} u|fxsdf cfl>t x'g hfg ;Sg] ;Defjgfsf] cg'udg tyf Joj:yfkg ug{ plrt gLlt tyf sfo{lalw
/x]sf] .
n]vfk/LIf0f sfo{df n]vfk/LIf0f l6dsf] ;b:o g/x]sf JolQmx?sf] cgfjZos x:tIf]k x'g glbg cfjZos gLlt tyf
sfo{lalw /x]sf]
kmd{sf] gLlt tyf sfo{lalw,tyf ltgdf ePsf kl/jt{gsf af/]df ;Dk"0f{ ;fem]bf/x? tyf k]zfut sd{rf/Lx?nfO{
;dod} ;"lrt ul/g] Joj:yf /x]sf] / tL gLlt tyf sfo{lalwsf af/]df cg's'n lzIf tyf tflnd lbg] Joj:yf /x]sf] .
kmd{sf] Pshgf al/i7 ;b:onfO{ kmd{sf] Quality Control System sf] cg'udg ug]{ lhDdf lbOPsf] .
u|fxs;+:yf tyf ltgsf ;DalGwt ;+:yfx?af6 :jtGq (Independence) /xg'kg]{ l:ytL ePdf ;f] af/]df kmd{sf ;fem]bf/
tyf sd{rf/LnfO{ plrt ;Nnfx ;'emfj lbg] ul/Psf] .
gLlt tyf sfo{lalw nfu" u/fpg cg'zf;g ;DalGw Joj:yf nfu" ul/Psf] .
kmd{sf sd{rf/LnfO{ cfwf/e"t l;4fGtsf] kfngf ug]{ ljifo;+u ;DalGwt s'g} klg ljifoj:t' sf af/]df al/i7 tx;
+u ;Dafb ug{;Sg] lnlvt gLlt tyf sfo{lalw /x]sf] .
+lxtf ljk/Lt s'g} sfd sf/jfxL u/]sf] 5 egL s;}n] ;+:yfdf ph'/L lbPdf jf ;
+:yfnfO{ To:tf] hfgsf/L k|fKt ePdf ;f] pk/ 5fglag u/L cfjZos sf/jfxL ug{sf nfuL
kl/ifbdf l;kmfl/z ug{ b]xfo adf]lhdsf] Ps cg'zf;g ;ldlt /xg] Joj:yf g]kfn
rf6{8{ Psfp06]06\; P]gdf ul/Psf] 5 .
s_ l;P kfif{bx? dWo]af6 kl/ifb\n] tf]s]sf] Pshgf km]nf] rf6{8{ PsfpG6]G6 ;efktL
v_ kfif{bx? dWo] kl/ifb\af6 dgf]lgt ltghgf ;b:o
u_ ;b:ox? dWo] kl/ifbaf6 dgf]lgt b'O{hgf ;b:o
cg'zf;g ;ldltn] 5fgljgaf6 bf]ifL b]lvPsf] ;b:o pk/ cfjZos sf/jfxLsf nflu cfkm\gf] /fo 7x/ ;fy kl/ifbdf
l;kmfl/z ug]{5 / To:tf] l;kmfl/z pk/ kl/ifbn] ljrf/ u/L ;DalGwt ;b:onfO{ s;'/sf] dfqf cg';f/ b]xfo
adf]lhsf] s'g} ;hfo ug{ ;Sg] Joj:yf ul/Psf] 5 .
s_ gl;xt lbg] ,
v_ a9Ldf k+fr jif{ ;Ddsf] nflu ;b:oaf6 x6fpg],
u_ s'g} vf; cjlwsf] nflu n]vf Joj;fo ug{ gkfpg] u/L /f]s nufpg],
3_ k]zfut k|df0fkq jf ;b:otfsf] k|df0fkq /4 ug]{ .
Thank You!!!